V. P. Roberts & Co. v. United States

Opinion by

Cole, J.

At the trial it was conceded that the facts concerning the collector’s final ascertainment and liquidation of duties against the transferee, plaintiff herein, are the same in all material respects as the facts in United States v. V. P. Roberts & Co. (34 C. C. P. A. 135, C. A. D. 356). In that case it was held that a transferee, having acquired imported merchandise pursuant to the provisions of section 557, as amended by the Customs Administrative Act of 1938 (19 U. S. C. § 1557), is vested with all statutory privileges and considerations, attendant with the right to file a…